Open AccessPengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit
Author(s) -
Zezen Evia,
Riyadi Santoso,
Nurcahyono Nurcahyono
Publication year - 2022
Publication title -
jurnal akuntansi dan governance
Language(s) - English
Resource type - Journals
ISSN - 2745-4711
DOI - 10.24853/jago.2.2.141-149
Subject(s) - competence (human resources) , audit , business , quality audit , accounting , public accounting , psychology , business administration , social psychology
This study aims to empirically prove the effect of work experience, independence, integrity and competence on audit quality. This study employs quantitative method with primary data derived from all auditors who work in Public Accountant Office at Semarang City selected with convenience sampling. The results show that work experience, independence, integrity, and competence partially have a significant positive effect on audit quality. Thus, Public Accounting Firms in improving audit quality must pay attention to audit experience, independence, integrity, and competence of an auditor.